Definicja depreciation of tangible fixed assets
The process of reducing the value of a tangible asset by spreading its acquisition or production costs over the useful (depreciable) life of the asset.
This reduction in the value can also be achieved by making a value adjustment as of the balance sheet key date.
Depreciation is relevant in FI-LC because of the effect it has on the calculation and posting of eliminated hidden reserves (goodwill).
Słownik i definicje SAPa na D.